Current Attempt in Progress During the current year, Waterway Construction trades an old crane that has a book value of $124,200 (original cost $193,200 less. accumulated depreciation $69,000 ) for a new crane from Wildhorse Manufacturing Co0. The new crane cost Wildhorse $227,700 to manufacture and is chassified as inventory. The following information is atso avalibble. Assuming that this exchange is considered to hawe commercial substance, prepare the journal entries on the books of (1) Waterway Construction and (2) Widhorse Manufacturing. (Credit account titles are automatically indented when amount is entered Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. 2. Wildhorse Manufacturing Cash Inventory: Sales Revenue (To record revenue) (To record cost of inventory)